§ 5.04.485. Firearms/ammunitions sales.

A.

Notwithstanding any other provision of this chapter, commencing January 1, 1998, for every person engaged in the business of selling firearms or firearms ammunition, as defined by this section, the tax shall be sixty dollars ($60.00) per year or fractional part thereof for the first two thousand five hundred dollars ($2,500.00) or less of gross receipts, plus twenty-four dollars ($24.00) per year for each additional one thousand dollars ($1,000.00) of gross receipts or fractional part thereof in excess of two thousand five hundred dollars ($2,500.00) from selling firearms or firearms ammunition or from any other activity which is subject to tax under the provisions of this chapter.

B.

As used herein, the term "firearm" means any device, designed to be used as a weapon, from which is expelled through a barrel a projectile by the force of any explosion, or other form of combustion. The term also includes any rocket, rocket- propelled projectile launcher, or similar device containing any explosive or incendiary material and not designed for emergency or distress signaling purposes.

C.

As used herein, the term "firearms ammunition" means any projectiles with their fuses, propelling charges, or primers fired from weapons, and any of the individual components thereof, including, but not limited to, black powder and reloading primers.

D.

As used herein, the term "engage in the business of selling firearms or firearms ammunition" means the selling, leasing or transferring of firearms or firearms ammunition, except for wholesale sales, as provided in Section 5.04.320.

E.

This section shall not be applied to establishments exclusively involved in the sales of firearms or firearms ammunition to law enforcement officials.

F.

This section shall not be applied to any business licensed as a pawnbroker pursuant to the Oakland Municipal Code that (1) receives firearms or firearms ammunition as bond or other security for loans, advances or other forms of compensation, or (2) sells or resells firearms or firearms ammunition wholesale to properly licensed and registered dealers exclusively.

(Added by Measure D, passed by voters June 2, 1998)